Why your voice memos are M4A
Recording a voice memo on an iPhone produces an M4A file, as does most recording software on Android. It's the standard format for AAC audio, the codec phones use because, at the same file size, it offers better quality than an MP3.
You can upload it as is: there's no need to convert it to MP3 or change its extension. Converting it would only reduce quality, since any additional compression works on the result of the previous one.